Indicate for each balance sheet item listed below the usual valuation reported on the balance sheet. 1. Common stock 2. Prepaid insurance 3. Natural resources 4. Property, plant, and equipment 5. Accounts receivable 6. Copyrights 7. Inventory 8. Long-term bonds payable 9. Land (in use) Par value Current cost of replacement Amount payable when due, less unamortized discount or plus unamortized premium Amount payable when due Market value at balance sheet date Net realizable value 10. Land (future plant site) 11. Patents 12. Equity investments (trading) 13. Accounts payable Lower of cost or market Original cost less accumulated amortization Original cost less accumulated depletion Original cost less accumulated depreciation Historical cost Unexpired or unconsumed cost